AAR rules GST Rate of @12% on medical equipments Stadiometer and lnfantometer [Read AAR Order]

The Authority for Advance Ruling (AAR Rajasthan) in the matter of M/S BHAWNA KHANDELWAL has ruled out the GST Rate of @12% on medical equipment Stadiometer and lnfantometer.

Applicant is registered and manufacturer and supplier of Stadiometer, lnfantometer and other hospital/ medical equipment’s, furniture etc. Stadiometer are diagnostic medical equipment used to measure the height of adult patients in hospitals/ medical centres, child care centres/ anganwadis and lnfantometer are diagnostic medical equipment used to measure the height of the Infant Patient in hospitals/medical centers, child care centres/ Anganwadi’s.

The Questions and Ruling are as follows:

(i) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab?

(ii) lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?

RULING

1. Yes, Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with the rate of tax being 12% (6% each under CGST and SGST Act).

2. lnfantometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12% (6% each under CGST and SGST Act).

For Official Ruling Download PDF Given Below: